<!doctype html>
<html>
<head>
  <meta charset="utf-8">
  <title>CSS Test: ::first-letter with preceding new line</title>
  <style>
    body { font-size: 30px; }
    #sample {
      margin: 20px;
      white-space: pre;
    }
  </style>
</head>
<body>
  <div id="sample">
  The second line.
  The third line.
  </div>
</body>
</html>
